Opinion
28684-21L
04-18-2024
FRED MATTHEW ADELMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Richard T. Morrison Judge
On July 16, 2021, the Independent Office of Appeals (Appeals) issued a notice of determination sustaining two types of actions to collect petitioner's income tax liability for tax year 2013. These two actions were (1) a proposed levy and (2) the filing of a notice of federal tax lien.
Petitioner filed a timely petition, which invoked our jurisdiction under section 6330(d)(1).
On November 17, 2023, respondent filed a Motion for Summary Judgment. We ordered petitioner to respond to this motion, but petitioner failed to do so.
The materials supporting respondent's Motion for Summary Judgment show, among other things, that (1) Appeals did not abuse its discretion in determining that petitioner received a notice of deficiency, (2) petitioner did not submit information or documents to Appeals regarding his underlying tax liabilities, (3) petitioner did not submit information or documents to Appeals regarding his financial condition, (4) Appeals verified that respondent has met the requirements of applicable law and administrative procedure, and (5) Appeals determined that the collection actions were appropriately balanced with petitioner's concern that collection efforts be no more intrusive than necessary. See Tax Ct. R. Pract. & Proc. 121(c)(1). Furthermore, petitioner failed to respond to the Motion for Summary Judgment. See Tax Court R. Pract. & Proc. 121(d).
Upon due consideration, it is ORDERED that respondent's November 17, 2023 Motion for Summary Judgment is granted. It is further
ORDERED that respondent's November 3, 2023 Motion to Dismiss for Lack of Prosecution is denied as moot. It is further
ORDERED and DECIDED that the July 16, 2021 notice of determination, upon which this case is based, is sustained.